Applying the arm’s length principle to high-risk and low-risk financing/treasury entities electrónico a case study Timo Prokoph
By: Prokoph, Timo
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Material type: 
ArticleSubject(s): PRECIOS DE TRANSFERENCIA | TRANSACCIÓN TRIBUTARIA | PRINCIPIO DE PLENA COMPETENCIA | INSTITUCIONES FINANCIERAS | LEGISLACION | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO | ALEMANIA
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International Transfer Pricing Journal v. 29, n. 3, 2022, p. 173-181Summary: This article analyses how the Transfer Pricing Guidance for Financial Transactions are implemented in German law and the new Administrative Principles on Transfer Pricing 2021 and in which points they may differ. In this respect, it first considers the arm’s length test of transfer prices for financial transactions within the group according to the OECD and compares the result with the new Administrative Principles on Transfer Pricing 2021. As a second step, a case study is presented that exemplifies the divergences between the German administrative interpretation and the international standards of the OECD.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | ITPJ/2022/3-3 (Browse shelf) | Available | ITPJ/2022/3-3 |
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This article analyses how the Transfer Pricing Guidance for Financial Transactions are implemented in German law and the new Administrative Principles on Transfer Pricing 2021 and in which points they may differ. In this respect, it first considers the arm’s length test of transfer prices for financial transactions within the group according to the OECD and compares the result with the new Administrative Principles on Transfer Pricing 2021. As a second step, a case study is presented that exemplifies the divergences between the German administrative interpretation and the international standards of the OECD.
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